jml group en

9

Upload: rokas-dailidonis

Post on 12-Feb-2017

126 views

Category:

Documents


0 download

TRANSCRIPT

Riga

Tallin

Riga

Tallin

INCOTERMS CHANGE

DAP

EXW / FCA

Consignee

ShipperEXW / FCADuties are paid from value till CU border.Total sum of customs payments is lower

DAPDuties are charged

from DAP invoice value (transport costs in

CU are rarely excluded)

SOLUTIONS

Customs valueand cost of goods

Customs Unionborder